Tax & economic

Justice Program

Our tax Program is an IRS-designated LOW-INCOME Taxpayer Clinic.

The Low-Income Taxpayer Clinic offers legal representation to Indiana residents earning up to 250% of the Federal Poverty Guidelines to resolve federal tax disputes. While we don't provide tax preparation services, we offer educational outreach to inform low-income taxpayers of their rights and responsibilities

Representation from an LITC won’t result in the IRS giving preferential treatment in handling the dispute or problem, and won’t affect the taxpayer's rights before the IRS.

Although we receive funding from the IRS, the Clinic and its staff and volunteers aren’t affiliated with the IRS. A taxpayer’s decision to seek assistance from the Clinic will not affect the taxpayer’s rights before the IRS. 

We assist with a range of tax-related issues.

  • Tax court litigation

  • IRS exams & audits

  • IRS appeals

  • Identity theft/tax preparer fraud

  • Liens and levies

  • Cancellation of debt income

  • Underreported/disputed income

  • Collection alternatives
    Installment agreement
    Offers in compromise
    Economic hardship (CNC)

  • Earned Income Tax Credit (EITC) denials

  • Innocent spouse relief

  • For help with a new case, please call LITC Senior Paralegal Kim Smith at 317-429-4146 and leave a voicemail with your name, phone number, email address, and a brief description of your legal concern. You can also email her at ksmith@nclegalclinic.org or fill out this form.

  • Para ayuda con un caso nuevo, por favor llame a la Asistente Legal Superior de la Clínica para Contribuyentes de Bajos Ingresos, Kim Smith, al 317-429-4146 y deje un mensaje de voz con su nombre completo, su número de teléfono, su correo electrónico y una breve descripción de su asunto legal. También, puede enviarle un correo electrónico a ksmith@nclegalclinic.org.

How to get Assistance